Alandi Municipal Council, Pune V. ITO CIB - 2 Pune., Pune

ITA 560/PUN/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 66975 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 16-03-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANN KAPTHUAMA
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES A, PUNE BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER ITA NO.560/PN/2012 (ASSESSMENT YEAR: 2005-06) ALANDI MUNICIPAL COUNCIL ALANDI DEVACHI, TAL. KHED, DISTT. PUNE 411 015 PAN : AAALA1042N . APPELLANT VS. INCOME TAX OFFICER (CIB) 2 PUNE. . RESPONDENT APPELLANT BY : NONE RESPONDENT BY : MS. ANN KAPTHUAMA DATE OF HEARING : 06-05-2013 DATE OF PRONOUNCEMENT : 06-05-2013 ORDER PER G. S. PANNU, AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST AN ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-CENTRAL, PUNE DATED 28.11.2011 WHICH, IN TURN, HAS ARISEN FROM AN ORDER DATED 28.1 2.2007 PASSED BY THE ASSESSING OFFICER, UNDER SECTION 144 OF THE INCOME- TAX ACT, 1961 (IN SHORT THE ACT), PERTAINING TO THE ASSESSMENT YEAR 2005-06. 2. IN THIS CASE, INITIALLY THE NOTICE WAS ISSUED FI XING THE CASE FOR HEARING ON 15-04-2013, ON WHICH DATE, ADJOURNMENT W AS SOUGHT BY THE ASSESSEE AND THE CASE WAS ADJOURNED TO 06.05.20 13. HOWEVER, ON 06-05-2013, NEITHER ASSESSEE ATTENDED NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEA L. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B. N. BHATTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFEC TIVELY. IN CASES ITA NO.560/PN/2012 ALANDI MUNICIPAL COUNCIL A.Y. 2005-06 WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPE AL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE A PPEAL FOR NON- PROSECUTION, AS HELD BY HONBLE HIGH COURT OF MUMBA I IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL N O. 62 OF 2009. IN VIEW OF THE RATIO LAID DOWN BY THE HONBLE COURTS A ND ALSO FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPL AN (INDIA) LTD., 38 ITD 320 AND MADHYA PRADESH HIGH COURT IN LATE TUKOJ IRAO HOLKAR 223 ITR 480 (MP), WE DISMISS THIS APPEAL OF THE ASS ESSEE FOR WANT OF PROSECUTION WITH LIBERTY TO MOVE APPLICATION FOR RECALLING OF THE ORDER AFTER SHOWING THAT THERE WAS SUFFICIENT CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE FIXED FOR HEARING I N TERMS OF RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED, AS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE LEARNED DEPARTMENTAL REPRESENTATIVE AT THE CONCLUSION OF HE ARING ON 06 TH MAY, 2013. SD/- SD/- (R.S. PADVEKAR) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE, DATED: 06 TH MAY, 2013 SUJEET COPY OF THE ORDER IS FORWARDED TO : - 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT(A)-CENTRAL, PUNE; 4) THE CIT- CENTRAL, PUNE; 5) THE DR, A BENCH, I.T.A.T., PUNE; 6) GUARD FILE. BY ORDER //TRUE COPY// PRIVATE SECRETARY I.T.A.T., PUNE